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Taxation of Corporate Income in the Czech Republic and EU Member States
HUSÁKOVÁ, Markéta
The study is concerned with similarities in corporate taxation in the Czech Republic and other Member States of the European Union. The theoretical part focuses on the harmonisation of corporate tax in the EU and on the common consolidated corporate tax base. It also explains the Action Plan on base erosion and profit shifting, direct tax directives and discusses the role of the Court of Justice of the European Union. In the practical part, a cluster analysis is used, which divides states into clusters according to the selected indicators and is processed for the years 2004 and 2019. Indicators are the share of corporate tax as percentage GDP, total taxation and annual corporate tax income per capita. Subsequently, the results are evaluated and data on corporate tax rates and the standard of living of the population are added to complement it.
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Corporate tax harmonisation under the EU law
Nymburský, Ondřej ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Corporate Tax Harmonisation under the EU Law Abstract in English language The diploma thesis focuses on the corporate tax harmonisation from the perspective of European law; in particular it analyses selected aspects of common system of taxation applicable to parent and subsidiary companies, common system of taxation applicable to interest and royalty payments and the Anti-Tax Avoidance Directive (ATAD). Its aim is to analyse selected secondary legislation de lege lata in the light of the judicial practice of the Court of Justice of the European Union as well as related issues arising under the primary legislation, including the limits of competences. The thesis consists of the introduction, four chapters and the conclusion. The first chapter deals with theoretical introduction to the taxation terminology and stages of tax cooperation between tax jurisdiction, i.e. coordination, aproximation and harmonisation, together with tax competition. In the second chapter, the reader is acquainted with the harmonisation process of direct taxation and its legal basis under the Treaty on the Functioning of the European Union and primary legislation limits. The third chapter is fundamental as it focuses on comprehensive analysis of selected secondary legislation, while presenting and analysing the case law of the Court...
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Harmonisation of corporate income tax from the perspective of European law
Houlík, Jan ; Vondráčková, Aneta (advisor) ; Tomášek, Michal (referee)
Harmonisation of corporate income tax from the perspective of European law Abstract The aim of this thesis is to analyse how successful is a fight against aggressive tax planning, tax avoidance, and abuse of law in the area of the corporate income tax harmonisation within the European Union. Even though the primary goal of harmonisation in the area of direct taxation was to ensure the proper functioning of the internal market, recently, as a reaction on various scandals and affairs of big multinational enterprises in connection with lowering their tax burdens and also as a reaction on the BEPS project created by the OECD, one of the primary goals of tax harmonisation is becoming the fight against aggressive tax planning. In this thesis is firstly analysed the effort of the European Union consisting of harmonisation using legislative instruments, in particular, directives in the area of corporate income tax, including its gradual development. Specifically, the Parent- Subsidiary Directive, the Merger Directive, the Interests and Royalties Directive, and the Anti-Tax Avoidance Directive are taken into account. The fight against aggressive tax planning, tax avoidance, and abuse of law, in particular abuse of benefits resulting from the directives is stressed in this context. Further, a case-law of the Court of...
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Tax harmonisation in the EU and its application in the Czech Republic and United Kingdom
Flídrová, Barbora ; Váška, Jan (advisor) ; Kasáková, Zuzana (referee)
This bachelor thesis is in search of an answer to a research question whether the Czech Republic's and Great Britain's tax systems are converging and whether these states fully respect harmonisation directives. Key words, history of tax harmonisation in the European Union, tax harmonisation from the economic point of view, current situation and expected future progress are explained in detail in the first part of the thesis. Analysis is mostly focused on the following instruments of taxation policy: value added tax, excise taxes and corporate taxes. The second part speaks about tax harmonisation application in both the Czech Republic and Great Britain. Specific examples on how tax harmonisation is reflected in tax systems of both states are proposed, as well as tax rate statistics, which enabled me to compare tax policies development of both states very well. Then a synthesis of findings mentioned both in the first and second part can be made and the research question can be answered.
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Tax harmonisation in the EU and its application in the Czech Republic and United Kingdom
Flídrová, Barbora ; Váška, Jan (advisor) ; Kasáková, Zuzana (referee)
This bachelor thesis is in search of an answer to a research question whether the Czech Republic's and Great Britain's tax systems are converging and whether these states fully respect harmonisation directives. Key words, history of tax harmonisation in the European Union, tax harmonisation from the economic point of view, current situation and expected future progress are explained in detail in the first part of the thesis. Analysis is mostly focused on the following instruments of taxation policy: value added tax, excise taxes and corporate taxes. The second part speaks about tax harmonisation application in both the Czech Republic and Great Britain. Specific examples on how tax harmonisation is reflected in tax systems of both states are proposed, as well as tax rate statistics, which enabled me to compare tax policies development of both states very well. Then a synthesis of findings mentioned both in the first and second part can be made and the research question can be answered.
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Tax competition
Popule, Patrik ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The thesis puts mind to issue of tax competition within the European Union. The competition of tax systems became an up-to-date subject particularly in context of extension of the union in the year 2004. A potential instrument, whereby it is possible to restrict the tax competition, is tax harmonisation. The problem of advisability of the tax competition is very doubtful, seeing that world-wide economists and politicians disagree about this matter. Primary objective of the thesis is to assess whether concept of the competition of tax systems is preferable to the harmonisation for the EU. I will try to appoint whether the competition of tax systems prevails in the EU or not. In conclusion, I will focus on estimation of some macroeconomic effects of the tax competition. I will take into consideration only corporate tax in the thesis, forasmuch as capital is distinguished by considerable mobile ability and it is the most suitable element to illustrate effects of the tax competition.
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Tax competition and the relationship between ČR and Germany
Choutka, Tomáš ; Maleček, Petr (advisor) ; Svoboda, Miroslav (referee)
The thesis discusses tax competition among European countries. At this moment, we are witnesses of progressive declining of tax rates because of tax competition. Main aim of this thesis is to evaluate benefits and disadvantages of this trend. Comparison of the Czech Republic and Germany is done in more detailed analysis. Within the context of this dilemma is an analysis of effects of investment incentives and questioning if investment incentives have such huge influence on economic growth and unemployment as indicated in often persuasions of political leaders. Introduction to this thesis contents description of tax competition and following parts enter this dilemma into more details.
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